M/s. Lotus Digitech Limited, Hyderabad V. ITO, Ward-16(1), Hyderabad

ITA 2046/HYD/2011

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6116 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 08-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: A V RAGHURAM
• Keywords: Condonation of delay

Judgement Text

ITA NO 2046 OF 2011 LOTUS DIGITECH LTD SECUNDERAB AD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.2046/HYD/2011 (ASSESSMENT YEAR: 2007-08) M/S. LOTUS DIGITECH LTD SECUNDERABAD PAN: AAACL 8757 C VS INCOME TAX OFFICER WARD 16(1) HYDERABAD FOR ASSESSEE : SHRI A.V. RAGHURAM FOR REVENUE : SMT. U. MINI CHANDRAN, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2007-08. 2. THIS APPEAL WAS FILED ON 8.12.2011. ON SCRUTINY OF THE APPEAL PAPERS, THE REGISTRY NOTICED THAT THE APPEAL IS TIME BARRED BY 205 DAYS AND THE ASSESSEE HAS NOT FILED THE COND ONATION PETITION. A DEFECT MEMO WAS ISSUED TO THE ASSESSEE. THE ASSESSEE DID NOT FILE ANY APPLICATION FOR CONDONATION OF DEL AY. THE MATTER WAS FIXED FOR HEARING ON A NUMBER OF OCCASIONS THER EAFTER AND ON 30.11.2016, A LAST CHANCE FOR RECTIFICATION OF THE DEFECTS AND HEARING OF THE APPEAL WAS GIVEN TO THE ASSESSEE. TH EREAFTER, ON 20.12.2016, A COST OF RS.3000/- WAS DIRECTED TO BE PAID TO THE PRIME MINISTERS RELIEF FUND AND THE ASSESSEE WAS AG AIN GIVEN AN OPPORTUNITY TO FILE THE CONDONATION PETITION. THOUG H THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASS ESSEE HAS DATE OF HEARING : 20.02.2017 DATE OF PRONOUNCEMENT : 28.02.2017 ITA NO 2046 OF 2011 LOTUS DIGITECH LTD SECUNDERAB AD PAGE 2 OF 2 PAID THE COST OF RS.3000/- AND THE TRANSACTION SLIP IS ALSO FURNISHED BEFORE US, THE ASSESSEE HAS NOT APPLIED F OR CONDONATION OF DELAY AND THUS HAS NOT RECTIFIED THE DEFECT IN F ILING OF THE APPEAL. THOUGH, THE LEARNED COUNSEL FOR THE ASSESSE E HAS AGAIN SOUGHT TIME TO CONTACT THE ASSESSEE WHO IS PRESENTL Y IN US AND TO GET THE PETITION SIGNED AND FILED BEFORE THE TRIBUN AL, WE ARE NOT INCLINED TO GRANT FURTHER TIME AS MORE THAN SUFFICI ENT TIME HAS BEEN GRANTED FROM DECEMBER, 2011 TO FEBRUARY, 2017 I .E. NEARLY FIVE YEARS AND 3 MONTHS TO CONDONE THE SAID DEFECTS . THE APPEAL HAS BEEN COMING FOR HEARING NEARLY LAST SIX YEARS A ND THE ASSESSEE HAS NOT FILED ANY CONDONATION PETITION WHI CH ONLY SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THIS A PPEAL. IN VIEW OF THE SAME, WE ARE NOT INCLINED TO GRANT FURTHER ADJO URNMENT AND THIS APPEAL IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2017. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 28 TH FEBRUARY, 2017. VINODAN/SPS COPY TO: 1 SHRI A.V. RAGHU RAM, P.VINOD & B.P. RAJULU, ADVOC ATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD -01 2 INCOME TAX OFFICER WARD 16(1) HYDERABAD 3 CIT (A)-V HYDERABAD 4 CIT IV HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER